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All Journal Jurnal Administrasi Negara Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Iis Rohayati
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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FRAUD PREVENTION STRATEGIES IN INDONESIAN MSMEs: THE SIGNIFICANCE OF HONESTY AND INTERNAL CONTROL FACTORS Dwi Rahayu; Rudy Hartanto; Iis Rohayati; Reni Harni
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.879

Abstract

This study highlights the role of honesty and internal control in preventing fraud in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. MSMEs are an important pillar in the national economy, but face challenges such as poor management, limited human resources, and fraud. This study examines the impact of a culture of honesty and the implementation of effective internal controls to reduce fraud risk. The sample consisted of 150 MSMEs. Testing was performed using SmartPLS. The results show that honesty and good internal control can increase the reliability of financial information, operational efficiency, and consumer trust. In addition, the implementation of internal control, which includes risk assessment, control activities, and information and communication, has proven to be effective in mitigating the risk of fraud. To support MSMEs in moving up in class and achieving sustainable success, the government and other stakeholders must provide management guidance, training, and support programs that focus on increasing honesty and internal control. Thus, MSMEs can be better prepared to face business challenges, reduce the risk of fraud, and contribute more to national economic growth. Keywords: Fraud, Honesty, Internal Control, Micro Small and Medium Enterprises, MSMEs
PENERAPAN PAJAK INTERNASIONAL DI INDONESIA Dian Nadya Novarina; Iis Rohayati
ADMIN: Jurnal Administrasi Negara Vol. 2 No. 2 (2024): Maret
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

International tax is a dynamic and evolving field, which is greatly influenced by changes in the global economy, policy, and technology. Effective handling of issues arising from international tax requires cooperation and coordination between countries, as well as adaptation to changes in the economic and technological environment. This new international tax system is in line with the spirit of national tax reform, which among other things aims to increase the tax base fairly. For emerging countries like Indonesia, this is important to optimize its domestic revenue sources. The cause of the low and continuing decline in Indonesia's tax to GDP ratio is the inability of the tax system to capture the increase in economic activity, one of which is due to BEPS (Base Erosion Profit Shifting). Indonesia's international tax rules, which relate to international trade activities such as imports and exports, are limited to tax subjects and objects located in Indonesian territory. However, this also relates to subjects and objects outside the territory of Indonesia that have close economic and state relations with the country. Indonesia's national tax law, particularly in terms of agreements to avoid double taxation and prevention of tax evasion, is reflected in the Income Tax Law.
Co-Authors Dian Nadya Novarina Dwi Rahayu Reni Harni Rudy Hartanto